44
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
For the fnancial year ended 31 March 2014
(In Singapore dollars)
Note
2014
$’000
2013
$’000
(Restated)
Revenue
3
313,330
208,746
Cost of sales
(209,522)
(135,767)
Gross proft
103,808
72,979
Other income
4
2,187
1,973
Staff costs
(45,728)
(26,752)
Other operating expenses
(27,126)
(26,012)
Proft from operating activities
5
33,141
22,188
Finance costs
6
(2,910)
(1,546)
Share of results of a joint venture company
105
–
Proft from operations before taxation
30,336
20,642
Taxation
7
(5,389)
(4,003)
Proft for the fnancial year, net of tax
24,947
16,639
Other comprehensive income:
Items that may be reclassifed subsequently to proft or loss:
Exchange difference on translation of subsidiaries
(5,438)
13
Net gain/(loss) on hedge of net investment in foreign operation
3,929
(561)
Net change in fair value of available-for-sale fnancial assets
–
(387)
Net change in fair value of available-for-sale fnancial assets reclassifed
to proft or loss upon disposal
–
253
Net change in fair value of available-for-sale fnancial assets reclassifed
to proft or loss upon obtaining control
13
–
4,803
Foreign currency reserve reclassifed to proft or loss upon liquidation of
a subsidiary
(219)
401
Other comprehensive income for the fnancial year, net of tax
(1,728)
4,522
Total comprehensive income for the fnancial year
23,219
21,161
Proft for the fnancial year attributable to:
Owners of the Company
24,175
15,397
Non-controlling interests
772
1,242
24,947
16,639
Total comprehensive income attributable to:
Owners of the Company
22,903
20,018
Non-controlling interests
316
1,143
23,219
21,161
Earnings per share attributable to owners of the Company
– Basic
8 19.19 cents
13.17 cents
– Diluted
8 19.18 cents
13.17 cents